https://www.taxtmi.com/caselaws?id=434304 HC upheld petitioner's refund claim by setting aside the limitation-based rejection. Respondent conceded the unsustainability of the original order. The court remanded the matter for fresh consideration, finding no need to extensively examine challenges to GST rules and circulars. The time period exclusion was acknowledged, allowing potential refund processing. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434304 HC upheld petitioner's refund claim by setting aside the limitation-based rejection. Respondent conceded the unsustainability of the original order. The court remanded the matter for fresh consideration, finding no need to extensively examine challenges to GST rules and circulars. The time period exclusion was acknowledged, allowing potential refund processing. Case-Laws GST Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434304